The way to deal with item not received cases is to put the tracking details into the case, not by sending them to the buyer. This is why the buyer won.
You can appeal by following the information, here.
I doubt you'll succeed.
Jolene, Jolene, Jolene, Jolene,
I'm begging of you please don't take my man,
Jolene, Jolene, Jolene, Jolene,
Please don't take him just because you can